1.audit 审计 .$rcTZ
2.attestation 鉴证 iD9GAe}x
3.credibility 可信赖程度 3z#16*
4.audit of financial statements 财务报表审计 >8
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5.agreed-upon procedures 执行商定程序 &F)lvtt|
6.high levels of assurance 高水平保证 >dO^pDSs
7.compilation 编制 6N^FJCs
8.reliability 可靠性 V*)gJg
9.relevance 相关性 _?8T'?-1
10.professional skepticism 职业谨慎 q>?oV(sF
11.objectivity 客观性 >A6lX)
12. professional competence 专业胜任能力 =619+[fK
13.Senior/CPA-in-charge 项目经理 MZ.Jkf(
14.audit engagement letter 业务约定书 7_LE2jpC,5
15.recurring audit 连续审计 $Khc?v
16.the client 委托人 >:.Bn 8-
17.change CPA 更换注册会计师 |1EM )zh6
18.the existing CPA 现任注册会计师 SExd-=G
19.the successor CPA 后任注册会计师 }\B6d\k
20.the preceding CPA前任注册会计师 D0~mu{;c$
21.issue the audit report 出具审计报告 !.!Ervi!N
22.expert 专家 :%{8lanO
23.the board of directors 董事会 /
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24.knowledge of the entity‘ s business 了解被审计单位情况 9tJiIr8i
25.assess material misstatement risks评估重大错报风险 giv cq'L
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #'8E%4
27.a general knowledge of —— 初步了解―――的情况 8"? t6Z;5
28.a more knowledge of—— 进一步了解的情况 y37@4p^@9
29.the prior year‘s working papers 以前年度工作底稿 Ma$b(4dB
30.minutes of meeting 会议纪要 sXAXHZ{
31.business risks 经营风险 -YYQnN
32.appropriateness 适当性 Pp?J5HW
33.accounting estimate 会计估计
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34.management representations 管理层声明 {?82>q5F
35.going concern assumption 持续经营假设 oY &r76
36.audit plan 审计计划 TMbj]Mso
37.significant audit areas 重点审计领域 r__uPyIMG/
38.error 错误 tH$Z_(5
39.fraud舞弊 %@LVoP!@!
40.modified or additional procedures 修改或追加审计程序 (URWicaB
41.misappropriation of assets 侵占资产 ibh!8" [
42.transactions without substance 虚假交易 SOd(& >
43.unusual pressures 异常压力 n-uoY<;hp
44.the suspected noncompliance 涉嫌存在违法行为 IRLT-
45.materialiy 重要性 9R!.U\sq
46.exceed the materiality level 超过重要性水平 ;s{rJG{inG
47.approach the materiality level 接近重要性水平 ZT!DTb
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48.an acceptably low level 可接受水平 /P320[B}m&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &uC7W.|
50.misstatements or omissions 错报或漏报 A^G%8 )\
51.aggregate 总计 f>dWl$/_s
52.subsequent events 期后事项 l%U{Unwu
53.adjust the financial statements 调整财务报表 rTQrlQ:@
54.perform additional audit procedures 实施追加的审计程序 |#"<{RS+w
55.audit risk 审计风险 rB-&'#3%
56.detection risk 检查风险 a
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57.inappropriate audit opinion 不适当的审计意见 hl8[A-d(R
58.material misstatement 重大的错报 & GX
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59.tolerable misstatement 可容忍错报 ((#|>W\&